Following table provides figures(in rupees) on annual expenditure of a firm for two years -$2010$ and $2011$.
$$\begin{array}{|l|r|r|} \hline \textbf{Category} & \textbf{2010} &\textbf{2011 }\\\hline \text{Raw material} & \text{5200} &\text{6240}\\\hline \text{Power & fuel} & \text{7000} &\text{9450}\\\hline \text{Salary & wages} & \text{9000} &\text{12600}\\\hline \text{Plant & machinery} & \text{20000} &\text{25000}\\\hline \text{Advertising} & \text{15000} &\text{19500}\\\hline \text{Research & Development} & \text{22000} &\text{26400}\\\hline \end{array}$$
In $2011$, which of the two categories have registered increase by same percentage?
- Raw material and Salary & wages.
- Salary & wages and Advertising.
- Power & fuel and Advertising.
- Raw material and research & Development.